Here is Portfolio page of Arpit, with all his work

Are there any judgement similar to judgement of Michelin Tamil Nadu Tyres Private Limited?

Jan. 31, 2018
GOOGLE, the Internet mammoth don’t pay taxes in India!!
Jun. 08, 2017
Budget 2016 introduced the concept of equalisation levy. It is levied on digital advertising service. The provisions of equalisation levy are somewhat similar to that of withholding tax(TDS). To get an insight into the concept of equalisation levy, i am presenting a series of write ups on this topic…
Tutorial 4: Some FAQ's related to Tut 1,2&3 under POBA, 1965
Dec. 16, 2016
Welcome to Tutorial 4 in the series of "Understanding the Nitty Gritty of The Payment of Bonus Act". For further better understanding of all the 3 tutorials, we are incorporating certain FAQ's.These FAQ's are practical oriented which will assist in resolving queries encountered during our daily professional life concerning payment of bonuses to employees.
What is Section 129 of Income Tax Act?

Feb. 07, 2018
Bombay HC decision in the case of Kalpana Shantilal Haria
Feb. 02, 2018
Bombay HC in the writ petition opined that non-pointing out the mistake/error by the Joint Commissioner of Income Tax on the form submitted to him for approval by A.O is prima facie evidence of non-application of mind on the part of the sanctioning authority.
Can you explain me Section 129 better with the help of live case law?

Feb. 07, 2018
Can contract for offshore supply of goods and onshore supply of services be bifurcated?

Jan. 31, 2018
What is the crux of decision in the case of Neon Solutions Pvt Ltd, rendered by Hon'ble Bombay HC?

It was held that income shall be deemed to accrue only when there is reasonable certainty of its ultimate collection. Just because assessee is following mercantile system of accounting, it cannot be said that every income which is due has also accrued to the assessee. For accrual i.e for recording of income in books, there is a direct mandate by guidance note by ICAI on income recognition. As per guidance note, income shall be recorded(deemed to accrue) only when there is reasonable certainty of its ultimate collection.
Explained: Proviso to Sec 2(15) of Income Tax Act,1961
Feb. 05, 2017
Proviso to Sec 2(15) of Income Tax Act,1961 usually gets amended by each Finance Act. In this article i have tried to explain the proviso as it stands today. Proviso deals with scenarios in which "Advancement of Object of General Public Utility" will not be treated as a charitable purpose. For detailed understanding of the scenario, continue reading: